For a search warrant from the AG Bochum in a criminal tax proceedings, which was based on a tax-CD in the case of Liechtenstein LGT, put the person concerned - after exhausting the legal process - a constitutional complaint. This was unsuccessful.
The resolution text is not necessarily conclusive: The Federal Constitutional Court be justified in his non-acceptance decision, which was today given a lot of effort, why the law is so clear and obvious that no decision on the merits would require. Therefore, the Constitutional Court did not accept the constitutional complaint for decision.
are now at least two interpretations of the verdict: first
The Federal Constitutional Court to demonstrate that it believes that the legal position was so clear that a decision was unwarranted.
second Or the Constitutional Court a decision on the merits was more or less circumnavigate elegant.
Everyone likes to form his own opinion on this. The firm is KONLUS comment on this decision in the AO-Accountants (No. 1 / 2011).
In case of further tax purchased by NRW-CD (va Credit Suisse data) remains to be seen a constitutional complaint. Whether the case is similar, depends also on the operational procedures of the sale, which are to be clarified in the file.
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